Pengaruh Arus Kas, Penjualan, Perputaran Piutang Dan Hutang Lancar Terhadap Liquidity Pada Sektor Trade Company Yang Tercatat Di BEI [PDF]
, 2021 This research aims to examine and analyze the effect of cash flow, sales, turnover of accounts receivable and current payable on liquidity. The population in this study were all trade company sectors totaling 65 issuers and the sample selected based on ...
Lumbangaol, Ines Triastuti +3 more
core +2 more sources
A Close Look Into Supplier Policy Changes in Response to Their Buyers’ Financial Stress
Studies in Business and Economics, 2019 Trade credit, the credit extended to buyers by suppliers who let them buy now and pay later, is an important financing method for many buyers. Any policy change by buyers in accounts payable, a measure for trade credit, results in appreciation or ...
Abdiev Jamol, Akalin Gurkan
doaj +1 more source
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
core +1 more source
El Muhasaba: Jurnal Akuntansi, 2013 Indonesia had instability economics situation which can affect to how manage an efficient working capital then capable to increase a profitability. This research is aimed to test how a working capital (which is sales growth ratio, financial debt ratio ...
Eva Larasati, Selmita Paranoan
doaj +1 more source
Improvement of methodological support of audit of creditors 'and receivables of the enterprise [PDF]
, 2020 An attempt is made to improve the methodological support for the audit of accounts payable and receivable of the enterprise by considering the theoretical aspects of accounts payable and receivable of the enterprise and the audit of accounts payable and ...
Andriushyna A. V. +2 more
core
Вестник университетаThe crisis state of the economy contributes to the deterioration of the business environment, while one of the important problems is the state of settlements with debtors and creditors, since the slowdown in business activity creates difficulties with ...
A. O. Spitsyna
doaj +1 more source
Особенности управления дебиторской задолженностью в сфере электроэнергетики
Корпоративные финансы, 2017 The article is devoted receivables at the electric power industry. Management of accounts receivable is an important com-ponent of financial management.
Irina Batina, Egor Teploukhov
doaj +1 more source
Value Added from the Perspective of Econophysics
Comparative Economic Research, 2021 The production, or value added, approach to GDP involves calculating an industry or sector’s output and subtracting its intermediate consumption (the goods and services used to produce the output) to derive its value added.
Ihor Hurnyak +2 more
doaj +1 more source
Certain Aspects of Accounts Receivable and Payable Analysis
Archives of Business Research, 2018 One of the primary ways to improve sales and to develop business is to increase credit sales, in other words, to extend the terms of payment. This, in effect, increases the risk on nonpayment, which represents accounting loss that could materialize in bankruptcy.
Elene Kharabadze, Merab Jikia
openaire +2 more sources
ANALISIS PENGARUH MANAJEMEN MODAL KERJA, UKURAN PERUSAHAAN, DAN DER TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Consumer goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015). [PDF]
, 2016 The purpose of this research is to analyze the effect of working capital management (number of days cash turnover, number of days accounts receivable, number of days inventory, and number of days accounts payable), size firm, and DER on profitability ...
SIDABUTAR, Riyandi Bittatar +1 more
core